Index: gcc/testsuite/gcc.dg/pr50763-5.c
===================================================================
--- /dev/null (new file)
+++ gcc/testsuite/gcc.dg/pr50763-5.c (revision 0)
@@ -0,0 +1,23 @@
+/* { dg-do compile } */
+/* { dg-options "-O2 -ftree-tail-merge" } */
+
+struct inode
+{
+  unsigned short i_mode;
+  unsigned int i_flags;
+};
+
+static inline int
+is_sxid (unsigned int mode)
+{
+  return (mode & 0004000) || ((mode & 0002000) && (mode & 00010));
+};
+
+void
+gfs2_set_inode_flags (int ip, struct inode *inode)
+{
+  unsigned int flags = inode->i_flags;
+  if ((ip == 0) && !is_sxid (inode->i_mode))
+    inode->i_flags |= 4096;
+  inode->i_flags = flags;
+}